Is it mandatory to pay CGST, SGST both to restaurants
Most people, while paying the bill at a restaurant don’t even look properly at the bill, those who do, will…
Tag: Composite Supply
Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5%
The AAAR, Andhra Pradesh in the matter of M/s Krishna Institute of Medical Sciences Limited [Order No. AAAR/AP/07(GST)/2022 dated December…
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
The AAR, West Bengal in the matter of M/s Purple Distributors Pvt. Ltd. [Advance Ruling No. WBAAR 18 of 2022…
Right to use of parking space with sale of apartments is not a composite supply
The AAR, West Bengal in the matter of M/s.Eden Real Estates Private Limited [Order No. 19/WBAAR/2022-23 dated December 22, 2022]…
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
The AAR, Chhattisgarh in the matter of M/s Dee Vee Projects Limited [Advance Ruling No. STC/AAR/03/2020/41 dated October 8, 2020]…
Handbook on Composition Scheme under GST by ICAI
ICAI has published Handbook on composition scheme under GST. This is second edition – August 2022. First edition was published…
Nature of activity determines the GST rate, separately identifiable cost center activities cannot be termed as composite supplies
The AAR, Karnataka in the matter of In Re: M/S. Hyundai Rotem Company [Advance Ruling No.- KAR ADRG 26/2022 dated…
No Service Tax to be levied on fitment and preparation of scalp to make Wig
The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner,…
Composite Exempted Supplies under GST
Confusion on Composite Supply under Sec 2(30) and Sec 8(a) is still going on. Sec 2 (30) “composite supply” means…
GSTN issued advisory w.r.t. composition taxpayers
The Goods and Services Tax Network (“GSTN”) has issued an Advisory dated April 30, 2022 with respect to composition taxpayers.…